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STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE

Al-Masraf: Jurnal Lembaga Keuangan Perbankan

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Title STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE
 
Creator MUKLIS, FAIZA
 
Subject Financial Management
Earnings Management, Ownership Concentration, FIRM’S size, Leverage
 
Description The research theme is the financial and banking institutions. The purpose of this study is to empirically tests the association between ownership structure, firm size and leverage on earnings management in Indonesian listed company. Using a correlation method with observation from 2012 to 2013 foods and beverages firms we try to model the relationship between earnings management and these variables. Ownership concentration was used as proxy for ownership structure, total assets as a measure firm size, and discretionary accruals for earnings management. Modified Jones Model was used for calculation of discretionary accruals. The results indicate a significant negative relation between leverage and earning management. Hovever, ownership concentration and firm size were not significant. This findings suggest that there is a beneficial consequence of debt because the increased debt might reduce manager’s discretionary spending, and in turn, reduces accrual earnings management.
 
Publisher Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang
 
Contributor —
 
Date 2016-12-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Literary Analysis; Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/59
10.15548/al-masraf.v1i2.59
 
Source Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan; Vol 1, No 2 (2016): Juli - Desember 2016; 245-255
2528-5637
2528-5629
 
Language ind
 
Relation http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/59/72
http://journal.febi.uinib.ac.id/index.php/almasraf/article/downloadSuppFile/59/66
 
Rights Copyright (c) 2016 Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan
http://creativecommons.org/licenses/by-nc-sa/4.0